Capital Allowances - Key Issues and Updates for 2025

Course outline:

This course will provide attendees with a review of the system for relief of capital expenditure by businesses.  It will consider practical problem areas and current topical issues. 

Content will include: 

  • Identifying capital expenditure and the meaning of ‘repair’ 
  • Plant and machinery – meaning and eligibility 
  • Claiming plant and machinery allowances, including the AIA and integral features 
  • Specific issues with capital expenditure on plant 
  • Recent developments including the Full Expensing 

 

For details of our 2024 course click here

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Course formats and dates

 

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2025 Training Programme

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